Chapter 1: Direct taxes and similar levies

The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property tax, when these different bodies are constituted and operate in accordance with the legislative and regulatory provisions that govern them. The exemption provided for in the first paragraph does not apply to cooperative societies and unions of cooperative societies whose shares…

The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when one or more members are on board; 2° Maritime registrants who personally fish for fish, crustaceans, molluscs and other fishery products and sell these products themselves; 3°…

Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative production companies whose shares are admitted to trading on a regulated market or offered to the public on a multilateral trading facility subject to the…

The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article 1467 A, is less than the limit of 16.5% of the annual amount of the ceiling mentioned in article L. 241-3 of the Social Security Code is exempt from the business property tax. The benefit of the exemption…

The following are exempt from business property tax: 1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping and distribution operations; 1° bis Sociétés coopératives de groupage de presse and sociétés agréées de distribution de la presse, by virtue of the activity of grouped distribution of newspapers and periodical publications that they are entrusted with…

I. – Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical publication grouping and distribution companies and that qualify as specialist press distributors within the meaning of Article 2 of Decree No. 2011-1086 of 8 September 2011 instituting exceptional aid for specialist and independent press distributors,…

The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons who rent or sub-let furnished accommodation in one or more rooms of their main home, provided that the rooms rented constitute the main residence of the tenant or furnished sub-tenant, and that the rental price remains…

The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher education establishments that have entered into an agreement pursuant to Article L. 718-16 of the same code or which have been recognised as being in the public interest; 1° bis The consular higher education establishments mentioned in Article L….

Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d’habitations à loyer modéré mentionnés à l’article L. 411-2 of the French Construction and Housing Code, the sociétés anonymes de coordination entre les organismes d’habitations à loyer modéré mentioned in article L. 423-1-1 of the same code, as well as the companies or bodies referred to in articles 239 ter and 239 quater of this…

The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions provided for in the article L. 1434-12 of the Public Health Code and they have entered into the agreement provided for in article L. 1434-12-2 of the same code.